EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Accountancy"
Narrow search

Narrow search

Year of publication
Subject
All
Accounting 12,510 Rechnungswesen 12,509 USA 3,155 United States 3,132 Theory 1,853 Theorie 1,851 IFRS 1,289 Deutschland 901 Germany 873 Wirtschaftsprüfung 677 Controlling 674 Financial audit 670 Management control 640 Jahresabschluss 573 Financial statement 545 Welt 529 World 529 Buchführung 513 Bilanzierungsgrundsätze 503 Accounting standards 502 Bilanzpolitik 489 Accounting policy 483 Reporting 463 Berichtswesen 458 Kostenrechnung 438 Großbritannien 423 Cost accounting 418 Bookkeeping 417 Betriebliche Finanzwirtschaft 390 Betriebswirtschaftsstudium 389 Graduate business education 389 Managerial finance 388 United Kingdom 388 Corporate Governance 341 Corporate governance 340 Rechnungslegung 322 Accounting theory 291 Bilanztheorie 291 Management 287 Public accounting 281
more ... less ...
Online availability
All
Undetermined 2,295 Free 1,729
Type of publication
All
Article 6,573 Book / Working Paper 5,500 Journal 536
Type of publication (narrower categories)
All
Article in journal 5,387 Aufsatz in Zeitschrift 5,387 Aufsatz im Buch 1,175 Book section 1,175 Lehrbuch 878 Textbook 843 Graue Literatur 803 Non-commercial literature 803 Collection of articles of several authors 637 Sammelwerk 637 Hochschulschrift 561 Thesis 480 Working Paper 347 Arbeitspapier 346 Bibliografie enthalten 218 Bibliography included 218 Aufsatzsammlung 193 Glossar enthalten 176 Glossary included 176 Case study 162 Fallstudie 162 Konferenzschrift 151 Conference proceedings 103 Kommentar 83 Commentary 80 Festschrift 63 Handbook 61 Handbuch 61 Mehrbändiges Werk 61 Multi-volume publication 61 Reprint 54 Collection of articles written by one author 52 Sammlung 52 Conference paper 48 Konferenzbeitrag 48 Nachschlagewerk 47 Reference book 47 Monografische Reihe 46 Amtsdruckschrift 45 Government document 45
more ... less ...
Language
All
English 10,197 German 1,907 Russian 163 Polish 112 Undetermined 72 French 54 Spanish 24 Slovak 15 Swedish 14 Czech 13 Ukrainian 12 Italian 11 Bulgarian 9 Dutch 9 Hungarian 8 Romanian 8 Portuguese 6 Danish 5 Finnish 5 Lithuanian 4 Albanian 4 Afrikaans 3 Norwegian 3 Serbian 3 Chinese 3 Georgian 2 Latvian 2 Slovenian 2 Turkish 2 Arabic 1 Croatian 1 Indonesian 1 Malay (macrolanguage) 1
more ... less ...
Author
All
Nobes, Christopher 41 Weygandt, Jerry J. 33 Kieso, Donald E. 32 Horngren, Charles T. 31 Wild, John J. 27 Zeff, Stephen A. 27 Küpper, Hans-Ulrich 24 Tinker, Anthony 23 Weißenberger, Barbara E. 23 Parker, Lee David 22 Parker, Robert H. 22 Edwards, John Richard 21 Scapens, Robert William 21 Atrill, Peter 20 Kimmel, Paul D. 20 Bragg, Steven M. 19 Edmonds, Thomas P. 19 Harrison, Walter T. 19 McLaney, Edward J. 19 Phillips, Fred 19 Wagenhofer, Alfred 19 Weetman, Pauline 19 Doupnik, Timothy S. 18 Müller, Stefan 18 Schaltegger, Stefan 18 Trapp, Rouven 18 Ezzamel, Mahmoud 17 Hoffjan, Andreas 17 Hopper, Trevor 17 Olds, Philip R. 17 Spiceland, J. David 17 Sy, Aida 17 Alexander, David 16 Brewer, Peter C. 16 Hoque, Zahirul 16 Libby, Robert 16 McGee, Robert W. 16 Weber, Jürgen 16 Baker, C. Richard 15 Bettner, Mark S. 15
more ... less ...
Institution
All
World Bank 64 Springer Fachmedien Wiesbaden 42 National Bureau of Economic Research 15 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 11 NWB Verlag 11 Tilburg University, School of Economics and Management 11 American Institute of Certified Public Accountants 10 American Accounting Association 9 Chartered Institute of Management Accountants 9 Ernst & Young <London> / International Financial Reporting Group 8 Institut der Wirtschaftsprüfer in Deutschland 8 Association of University Programs in Health Administration 7 Erich-Schmidt-Verlag <Berlin> 7 Europäische Kommission 7 KLS Accounting & Valuation GmbH 7 Verlag Dr. Kovač 7 Verlag Franz Vahlen 7 Wiley-VCH 7 Friedrich-Schiller-Universität Jena 6 Springer International Publishing 6 UVK Verlagsgesellschaft mbH 6 Coopers & Lybrand Deloitte <London> 5 Gottfried Wilhelm Leibniz Universität Hannover 5 Haufe-Lexware GmbH & Co. KG 5 Institute of Chartered Accountants in England and Wales 5 Malayalam Plantations 5 Peter Lang GmbH 5 World Bank Group 5 Brandenburgische Technische Universität Cottbus / Lehrstuhl Allgemeine Betriebswirtschaftslehre und Besondere des Rechnungswesens und Controlling 4 Canadian Academic Accounting Association 4 Horváth & Partners 4 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft 4 UNCTAD 4 UNCTAD / Secretariat 4 Universitat Pompeu Fabra / Departament d'Economia i Empresa 4 University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Accountancy. 4 Verlag C.H. Beck 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Belorusskij Gosudarstvennyj Ekonomičeskij Universitet <Minsk> 3 Business & Economics Society International 3
more ... less ...
Published in...
All
Critical perspectives on accounting : an international journal for social and organizational accountability 232 Issues in accounting education 140 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 130 Accounting, auditing & accountability journal 112 Journal of accounting education 102 International journal of critical accounting : IJCA 100 Management accounting research 78 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 69 The accounting review : a publication of the American Accounting Association 69 European accounting review 67 Journal of accounting & management information systems : JAMIS 65 Journal of accounting & economics 64 Accounting horizons : a quarterly publication of the American Accounting Association 62 Journal of accounting & organizational change 61 The British accounting review : the journal of the British Accounting Association 61 Accounting forum : advancing the interdisciplinary and global connection of accounting research 58 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 57 Journal of business ethics : JOBE 56 Accounting history review 55 Qualitative research in accounting & management : QRAM 52 Journal of accounting and public policy 51 Springer eBook Collection 51 Abacus : a journal of accounting, finance and business studies 49 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 47 Advances in accounting education : teaching and curriculum innovations 43 Advances in accounting : a research annual 37 Betriebswirtschaftliche Forschung und Praxis : BFuP 37 Asian review of accounting 35 Journal of international accounting research 35 International journal of economics and financial issues : IJEFI 34 Routledge studies in accounting 34 The journal of applied business research 33 The journal of corporate accounting & finance 33 Europäische Hochschulschriften / 5 31 International journal of accounting, auditing and performance evaluation : IJAAPE 31 Journal of business economics : JBE 31 Advances in accounting behavioral research 30 International journal of economics and finance 30 Journal of accounting research 30 Research on professional responsibility and ethics in accounting 30
more ... less ...
Source
All
ECONIS (ZBW) 12,515 RePEc 79 BASE 11 USB Cologne (EcoSocSci) 3 EconStor 1
Showing 1 - 50 of 12,609
Cover Image
Strategic management accounting in small and medium-sized enterprises in emerging countries and markets : a case study from China
Ma, Lindong; Chen, Xihui; Zhou, Jiawen; Aldieri, Luigi - In: Economies : open access journal 10 (2022) 4, pp. 1-23
Small and medium-sized enterprises (SMEs) play an increasingly important role in global economic development, and they have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA) techniques can help SMEs allocate limited resources...
Persistent link: https://ebtypo.dmz1.zbw/10013164836
Saved in:
Cover Image
Behavioural framework for managing conflicts of interest in professional accounting firms
Ishaque, Maria; Attah-Boakye, Rexford; Yusuf, Fatima - In: British journal of management 33 (2022) 2, pp. 1071-1086
Persistent link: https://ebtypo.dmz1.zbw/10013186085
Saved in:
Cover Image
Determinants of de jure adoption of international financial reporting standards : a review
Bengtsson, Maria Ming - In: Pacific accounting review 34 (2022) 1, pp. 156-173
Persistent link: https://ebtypo.dmz1.zbw/10012798323
Saved in:
Cover Image
The pervasive role of accounting and accountability during the COVID-19 emergency
Leoni, Giulia; Lai, Alessandro; Stacchezzini, Riccardo; … - In: Accounting, auditing & accountability journal 35 (2022) 1, pp. 1-19
Persistent link: https://ebtypo.dmz1.zbw/10012798337
Saved in:
Cover Image
Analysis of human interactive accounting management information systems based on Artificial Intelligence
Qiu, Jin - In: Journal of global information management 30 (2022) 7, pp. 1-13
Persistent link: https://ebtypo.dmz1.zbw/10012799961
Saved in:
Cover Image
Effects of voluntary audit on accounting quality in small private firms
Aase, Øivind André Strand - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012816529
Saved in:
Cover Image
Management accounting and control in higher education institutions : a systematic literature review
Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...
Persistent link: https://ebtypo.dmz1.zbw/10012816572
Saved in:
Cover Image
How the 2008-2009 financial crisis shaped fair value accounting literature : a bibliometric approach
Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-18
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and...
Persistent link: https://ebtypo.dmz1.zbw/10012817185
Saved in:
Cover Image
Digitalization, accounting and accountability : a literature review and reflections on future research in public services
Agostino, Deborah; Saliterer, Iris; Steccolini, Ileana - In: Financial accountability and management 38 (2022) 2, pp. 152-176
Persistent link: https://ebtypo.dmz1.zbw/10013186731
Saved in:
Cover Image
Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...
Persistent link: https://ebtypo.dmz1.zbw/10013168881
Saved in:
Cover Image
An insight of accountability practices in non-governmental organizations (NGOs) : the case of Yemen
Ahmed, Abdulwahed Hamoud Abdullah; Zaini Zainol; … - In: International Journal of Research in Business and … 11 (2022) 1, pp. 178-186
Persistent link: https://ebtypo.dmz1.zbw/10012888078
Saved in:
Cover Image
UK professional accounting bodies (PAB) : members’ unethical behaviors and exclusion
Adelopo, Ismail; Meier, Florian - In: The journal of corporate accounting & finance 33 (2022) 3, pp. 47-64
Persistent link: https://ebtypo.dmz1.zbw/10013332468
Saved in:
Cover Image
Textual Analysis in Accounting : What’s Next?
Bochkay, Khrystyna; Brown, Stephen V.; Leone, Andrew J.; … - 2022
Natural language is a key form of communication in the capital markets. Textual analysis is the application of Natural Language Processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and...
Persistent link: https://ebtypo.dmz1.zbw/10013298422
Saved in:
Cover Image
The sociology of exclusion : A knowledge synthesis of imperialism and post-colonialism in accounting research
Ufodike, Akolisa - 2022
Purpose: This review synthesizes existing studies that have investigated questions related to imperialism and postcolonialism in accounting literature and identifies opportunities for future research. Design/Methodology: This study undertook a structured literature review of imperialism and...
Persistent link: https://ebtypo.dmz1.zbw/10013308283
Saved in:
Cover Image
Blockchain in accounting research : current trends and emerging topics
Garanina, Tatiana; Ranta, Mikko; Dumay, John - 2022
PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends, analyse and critique the key topics of research, and discuss the future of this nascent field of inquiry. DesignOur analysis combined a structured literature review with citation...
Persistent link: https://ebtypo.dmz1.zbw/10013308403
Saved in:
Cover Image
Effects of Voluntary Audit on Accounting Quality in Small Private Firms
Aase, Øivind André Strand - 2022
Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced voluntary audit for small private limited liability firms. I find no...
Persistent link: https://ebtypo.dmz1.zbw/10013308760
Saved in:
Cover Image
Impact of IFRS on Infosys, the Indian IT Bellwether-Case for FY 2016
Patil, Ameya; Bobde, Jayant P. - 2022
IFRS are the new global accounting standards and has made its way into India. As the country accept these standards, investors are curious whether change of accounting standards from Indian GAAP to IFRS will result in significant changes in Financial statement(Income Statement and Balance sheet)...
Persistent link: https://ebtypo.dmz1.zbw/10013291375
Saved in:
Cover Image
Corporate Insolvency Accounting and Financial Reporting for Non-Going Concerns, Delinquent and Liquidating Entities
Alozie, Christopher - 2022
This paper investigated accounting in non-going concerns, insolvent, liquidating entities and pattern of rendition of these financial reporting in Nigeria and another four focal countries. This research is undertaken with view to establish the existence or lack of specific accounting and...
Persistent link: https://ebtypo.dmz1.zbw/10013291895
Saved in:
Cover Image
Integrated Reporting, Textual Risk Disclosure, and Market Value
Elshandidy, Tamer; Elmassri, Moataz; Elsayed, Mohamed - 2022
Purpose – Exploiting the mandatory provision of integrated reporting in South Africa, this paper investigates whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (TRD). This paper also examines the economic...
Persistent link: https://ebtypo.dmz1.zbw/10013292401
Saved in:
Cover Image
Big Data, Accounting Information, and Valuation
Nissim, Doron - 2022
This paper reviews research that uses big data and/or machine learning methods to provide insight relevant for equity valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting variables. The article concludes by providing...
Persistent link: https://ebtypo.dmz1.zbw/10013292905
Saved in:
Cover Image
Target Accounting Quality and Merger Consideration Design
Zhou, Yuyun (Robert) - 2022
This study examines how accounting quality of target firms relates to the design of merger consideration in acquisition agreements. The theory suggests that acquirers mitigate adverse selection problems by making the value of merger consideration sensitive to the acquirers’ merger announcement...
Persistent link: https://ebtypo.dmz1.zbw/10013306245
Saved in:
Cover Image
CIET 2022 : Contemporary Issues in Economy and Technology, Valencia 16-17 June : Conference proceedings
Barbača, Domagoja Buljan (ed.); Miletić, Marko (ed.) - CIET <5., 2022, Valencia>; Sveučilište u Splitu / … - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013280006
Saved in:
Cover Image
Generational Accounts - a Meaningful Alternative to Deficit Accounting
Auerbach, Alan J.; Gokhale, Jagadeesh; Kotlikoff, … - 2022
This paper presents a set of generational accounts (GAS) that can be used to assess the fiscal burden current generations are placing on future generations. The GAS indicate the net present value amount that current and future generations are projected to pay to the government now and in the...
Persistent link: https://ebtypo.dmz1.zbw/10013323576
Saved in:
Cover Image
The impact of the economy digitalization on the development of the accounting multi-paradigm for the purposes of financial analysis
Kirian, Svіtlana; Radchenko, Oksana - In: Technology audit and production reserves 3 (2022) 4/65, pp. 11-19
Persistent link: https://ebtypo.dmz1.zbw/10013326640
Saved in:
Cover Image
A game theory-based verification of social norms : an example from accounting rules
Arata, Eiko; Shimogawa, Takuhei; Inohara, Takehiro - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013284077
Saved in:
Cover Image
Financial accounting as a tool to enhance non-government organisations’ performance : a case study of a large NGO in Durban, South Africa
Lathleiff, Charmaine; Muzindutsi, Paul-Francois - In: International journal of economics and financial issues … 12 (2022) 3, pp. 10-17
Persistent link: https://ebtypo.dmz1.zbw/10013258095
Saved in:
Cover Image
Taking stock and moving forward : a systematic literature review on accounting professionalisation in China, 1980-2021
Wen, Wenjun - In: Journal of accounting in emerging economies : JAEE 12 (2022) 2, pp. 238-278
Persistent link: https://ebtypo.dmz1.zbw/10013275490
Saved in:
Cover Image
Linguistic tensions in a professional accounting field : English linguistic capital, hierarchy, prestige, and distinction among accountants
Aburous, Dina; Kamla, Rania - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 1120-1149
Persistent link: https://ebtypo.dmz1.zbw/10013280001
Saved in:
Cover Image
Professionalisation of family firms and accounting function : empirical evidence
Rieg, Robert; Dobroszek, Justyna; Zarzycka, Ewelina - In: Central European economic journal 9 (2022) 56, pp. 113-131
An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher...
Persistent link: https://ebtypo.dmz1.zbw/10013280010
Saved in:
Cover Image
The dawn of the ai robots : towards a new framework of ai robot accountability
Tóth, Zsófia; Caruana, Robert; Gruber, Thorsten; … - In: Journal of business ethics 178 (2022) 4, pp. 895-916
Persistent link: https://ebtypo.dmz1.zbw/10013271623
Saved in:
Cover Image
Who Experiences Financial Reporting Pressure?
Ji, Yuan; Rozenbaum, Oded; Welch, Kyle - 2022
Prior studies show that senior managers (i.e., CEO, CFO, and board members) face financial and vocational pressure to meet earnings expectations, but relatively little is known about how financial reporting pressure impacts the average employee. Using employee satisfaction ratings from...
Persistent link: https://ebtypo.dmz1.zbw/10013289476
Saved in:
Cover Image
Rank-and-File Accounting Employee Incentives and Financial Reporting Quality
Armstrong, Chris; Kepler, John D.; Larcker, David F.; … - 2022
An extensive literature examines whether senior executives’ contractual incentives influence their financial reporting decisions. However, little is known about whether— and how—the incentives of lower-level (or “rank-and-file”) employees, who are perhaps even more directly involved in...
Persistent link: https://ebtypo.dmz1.zbw/10013289651
Saved in:
Cover Image
Management Accounting Practices and Discourses Change : The Role and Use of Management Accounting Systems
Vieira, Rui J. O.; Hoskin, Keith - 2022
This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....
Persistent link: https://ebtypo.dmz1.zbw/10013293183
Saved in:
Cover Image
Better Financial Reporting for Australian NFPs
Gilchrist, David - 2022
This paper focuses on financial reporting for the Australian Not-for-profit and Charitable Sector. It is principally concerned with raising sector-wide participation in the national discussion pertaining to Australian Accounting Standards and their impact on the Sector’s financial reporting...
Persistent link: https://ebtypo.dmz1.zbw/10013293529
Saved in:
Cover Image
Criminal employees and financial reporting
Seitz, Morten Nicklas Bigler - 2022
The literature provides mounting evidence that top managers are associated with financial reporting outcomes. In this paper, I predict and find that traits of rank-and-file employees also explain these outcomes. Controlling for the CEOs’ criminal records, firms with more employees with...
Persistent link: https://ebtypo.dmz1.zbw/10013293599
Saved in:
Cover Image
Price-Fixing Agreements and Financial Reporting Opacity
Diantini, Ni Nyoman Ayu; Ho, Chloe CY; Zhong, Rui - 2022
This study investigates the effects of price-fixing agreement engagement on corporate financial reporting opacity. Using a sample of U.S. cartel firms with price-fixing agreements from 1985 to 2016, we document a significant decline of financial reporting opacity when a firm engages into a...
Persistent link: https://ebtypo.dmz1.zbw/10013295528
Saved in:
Cover Image
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?
Kuruppu, Sanjaya; Dissanayake, Dinithi; de Villiers, Charl - 2022
Purpose: The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability...
Persistent link: https://ebtypo.dmz1.zbw/10013295677
Saved in:
Cover Image
Audit Partner Tenure and Accounting Estimates
Gopalan, Yadav; Imdieke, Andy; Schroeder, Joseph H.; … - 2022
This paper examines how the effect of the audit partner on accounting estimates varies across the tenure of a partner/client relationship. Using confidential data on audit partner identity in the banking industry, we find that banks systematically report higher loan loss reserves (LLRs) at the...
Persistent link: https://ebtypo.dmz1.zbw/10013296077
Saved in:
Cover Image
Effects of COVID-19 Pandemic on Accounting and Financial Reporting in Nigeria
Anisere-Hameed, Raimi Adekunle - 2021
The predicament that befell the entire world as a result of the COVID-19 has been a matter of concern researchers. This paper hereby examines the effects of COVID-19 pandemic on accounting and financial reporting in Nigeria. The objectives of this paper are to ascertain the differences between...
Persistent link: https://ebtypo.dmz1.zbw/10013211568
Saved in:
Cover Image
The Impact of COVID-19 Pandemic on Managerial Accounting and Its Adjustments in Financial Markets
Atienza, Mabelle A.; Tabuena, Almighty C. - 2021
This study aimed to identify the impact of the COVID-19 pandemic on managerial accounting and its adjustments in financial markets to help business society deal with their businesses and companies during the pandemic. This study was conducted in Quezon City, Philippines, employing the...
Persistent link: https://ebtypo.dmz1.zbw/10013212628
Saved in:
Cover Image
Digitalization and Assurance of IFRS Financial Reports
Beerbaum, Dirk; Duncan, Keith; McNamara, Ray; Ikaheimo, … - 2021
We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (firm specific) with digitized IFRS financial data...
Persistent link: https://ebtypo.dmz1.zbw/10013223922
Saved in:
Cover Image
Accounting for Business Cycles
Brinca, Pedro; Chari, Varadarajan V.; Kehoe, Patrick; … - 2021
We elaborate on the business cycle accounting method proposed by Chari, Kehoe, and McGrattan (2007), clear up some misconceptions about the method, and then apply it to compare the Great Recession across OECD countries as well as to the recessions of the 1980s in these countries. We have four...
Persistent link: https://ebtypo.dmz1.zbw/10013224979
Saved in:
Cover Image
Accountancy with historical and Professional perspective
Shaukat, Dr. Iqbal - 2021
Persistent link: https://ebtypo.dmz1.zbw/10013225674
Saved in:
Cover Image
Tax Aggressiveness as a Determining Factor of Accounting Conservatism in Brazil
Martinez, Antonio Lopo; Santana Júnior, Jorge Luiz; … - 2021
This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...
Persistent link: https://ebtypo.dmz1.zbw/10013225778
Saved in:
Cover Image
Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions
Wei, Jo-Ting - 2021
Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://ebtypo.dmz1.zbw/10013215866
Saved in:
Cover Image
Fair Value Accounting as the Normative Fisherian Phase of Accounting
Cardão-Pito, Tiago; Ferreira, João Silva - 2021
‘Fair value’ accounting has been described as a new ‘actuarial/forward-looking’ phase of accounting regulations and standards. In this study, we present the hypothesis that ‘fair value’ regulations and standards are aligned with Irving Fisher’s theoretical writings (written more...
Persistent link: https://ebtypo.dmz1.zbw/10013214501
Saved in:
Cover Image
Qualitative Insights into Corporate Governance Reform, Management Decision-Making, and Accounting Performance Semi-structured Interview Evidence
Alajmi, Abdullah; Worthington, Andrew C. - 2021
Purpose – To enhance our understanding of the relations between corporate governance reform, management decision-making, and firm accounting performance in Kuwait by focusing on the role of important but difficult to quantitatively measure factors, including culture, religion, tribal, and...
Persistent link: https://ebtypo.dmz1.zbw/10013217747
Saved in:
Cover Image
Redefining Management Education on Account of Globalization
Ramakrishnan, Dr; Kumaravel - 2021
Globalization has shrunk the world into a global village and there is a need that the management education has to become more meaningful to meet the new challenges. It represents a significant threat as well as a substantial opportunity to the economies and educational systems. The future of...
Persistent link: https://ebtypo.dmz1.zbw/10013217983
Saved in:
Cover Image
An Analysis of Accounting Treatment for Agri-Commodity Derivatives Under IFRS
D, Preetham; Mahadevappa, B. - 2021
IFRS 7 and 9 have requirement, for recognition, measurement and disclosure of derivatives. Derivatives include futures and options for hedging foreign currency risks, interest rate risk, price risk etc. Derivatives include financial and commodity derivatives, commodity derivatives are of recent...
Persistent link: https://ebtypo.dmz1.zbw/10013218163
Saved in:
Cover Image
Improvement of the mechanism of management accounting of enterprise expenses in the conditions of clusterization
Hlasov, Pavlo - 2021
The object of research is the implementation of clustering of the economy as an effective mechanism for management accounting of the costs of enterprises. One of the most problematic areas is the identification of the main priority areas of clustering the economy, which will actively influence...
Persistent link: https://ebtypo.dmz1.zbw/10013220568
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Contact us
  • Imprint
  • Privacy

Loading...